Finance Act 2013, Schedule 23 (Employee Shareholder Shares) (Appointed Day) Order 2013 comes into force

Implementation date: 1 September 2013

The order brings into force the amendments made by sch.23 to the Finance Act 2013, which insert provisions into the relevant income tax, capital gains tax and corporation tax legislation to govern the taxation of employee-shareholder shares. The order can be viewed on the UK legislation website.